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   EDI in e-Business     EDI and accounting     Electronic Returns Procedures     Digital Archive     Secure time and date stamping     TIC-CR    
Digital Archive

Switching from paper document towards digital forms is a crucial dimension change for artificial person, as it will foster communication, improve filing and information retrieval.

Furthermore, growing usage of digital signature in many countries including France is emphasizing relevance of works on electronic archive; both technical and legal topics related to security of electronic message archive are burning issues.

In such a changing context, reform of the French evidence law was clearly essential for individuals and enterprises to take full advantage of new technologies.

Now it's done. The rules defining electronic archive encounter twofold objective of legal text changes (the civil law) and inclusion of innovative technical specifications.

Today, paper is no longer the only valid archive form for evidence; an electronic device is now allowed for archive purpose on provision it does comply with trustworthy and permanence characteristics as required by the civil law and, last but not least, will fulfil future requirements on integrity and imputability matters concerning evidence. That is the reason why accounting professionals who care about document preservation issue and its economic profitability have now often recourse to such electronic archive method.

Some time ago ECM -Editions Comptables Malesherbes- published a book on e-archive matters so as to highlight the discovery of the topic and to fix the guidelines for a national think-tank. The settlement of "The National Federation of Trusted Third Parties" FNTC (Fédération Nationale des Tiers de Confiance) is a noteworthy effect of the final deliverable.

The numerous different scenarios for secured exchange with a archiving third party are clearly described as well as respective roles and functions devoted to exchange's actors, organization of Archive TTP business, legal requirements, etc.

Download the Digital Archive Guide : Digital Archive Guide

 

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